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一个陶瓷企业从无到有的建立起来,一般都会经历筹建期、施工期、试产期及投产等几个阶段。而筹建期的各项工作是整个企业健康、持续、稳定的发展的第一步,只有坚实地走好第一步才能为日后的蓬勃发展奠定良好的基础。其中,财务管理又是陶瓷企业整个发展历程中不可缺少的重要组成模块,并居于核心的地位,包括项目的可行性研究、初可研、编制项目概算、工程预决算、项目建设到项目竣工财务决算全过程的财务活动。如果陶瓷企业在筹建期就着手建立规范的财务管理体系,那么对以后强化管理、提高财务管理水平具有重要的现实意义。本文简要介绍了陶瓷企业筹建期的财务管理的功能,然后详细的分析了陶瓷企业筹建期财务控制要点,最后结合陶瓷企业财务管理的现状提出了关于财务管理的建议。
A ceramic enterprises established from scratch, generally will go through the preparatory period, construction period, trial production and put into operation several stages. The preparatory period of the various tasks of the entire enterprise healthy, sustained and stable development of the first step, and only take a solid first step in order to lay a good foundation for the future vigorous development. Among them, the financial management is an integral part of ceramic enterprises throughout the course of development an important component and living in the core position, including the feasibility study of the project, the feasibility study, preparation of project estimates, project budget, project construction to completion of the project finance Financial accounting of the whole process. If the ceramic enterprises in the preparation period to set up a standardized financial management system, then the future strengthen management, improve the level of financial management has important practical significance. This article briefly introduces the function of financial management in the period of preparation of ceramic enterprises, then analyzes the main points of financial control in the period of preparation of ceramic enterprises in detail, and puts forward some suggestions on financial management in the light of the current situation of financial management in ceramics enterprises.